Hotel/Motel Tax

Hotel/Motel Reporting

The Montgomery County Trustee is charged with the responsibility of collecting Hotel/Motel occupancy taxes for Montgomery County. It is the responsibility of each Hotel/Motel Owner/Manager to report and pay to the Trustee’s Office each month their Hotel/Motel taxes.

The Hotel/Motel Tax Report Form and payment deadline is the 20th day of each month following the collection month. After that date, interest and penalty each begin at a rate of 12% per annum for both interest and penalty (see line 6 for interest and line 7 for penalty). You may contact the Trustee’s Office to assist you in computing the interest and penalty.

If you have a 30-Day Occupant, you will need to complete a 30-Day Occupant Spreadsheet. A 30-Day Occupant is defined as a tenant who occupied room space for thirty or more continuous days; that person is not required to pay the tax after the thirtieth day. The 30-Day Occupant Spreadsheet needs to be completed every month ONLY if you have 30-Day Occupants. Please fill the required information on the spreadsheet ONLY if you have 30-Day Occupants and submit the completed form along with your Hotel/Motel Occupancy Tax Report Form, proof of the 30 day Occupants and payment to the Montgomery County Trustee’s Office.

Lodging/occupancy tax reports/returns are subject to audit by the Montgomery County Trustee’s Office at any time. Please have your Tennessee sales tax reports and Hotel/Motel Occupancy Tax Reports at your business site, as audits may be unannounced.

Contact the Montgomery County Trustee’s Office at 931-648-5717 for any questions regarding Hotel/Motel Taxes.

Montgomery County Government complies with the following Civil Rights statutes;
Titles VI, VII, and IX of the Civil Rights Act of 1964, Section 504 of the Rehabilitation Act of 1973,
Americans with Disabilities Act and the Age Discrimination Act of 1975.